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Chapter 214a. Tobacco Products Tax

12-330a. Definitions.12-330b. Licensure of distributors and unclassified importers. Successor tax liability.12-330c. Tax on tobacco products and snuff tobacco products.12-330d. Monthly returns and payment of tax by distributors and unclassified importers. Exemption from licensing requirements for retailers of taxed tobacco products and unclassified importers.12-330e. Suspension or revocation of license for failure to comply with this chapter or related regulations.12-330f. Tobacco products on which no tax has been paid. Penalties.12-330g. Tobacco products on which no tax has been paid. Declared contraband goods when held for purposes in violation of this chapter. Seizure by commissioner or agent.12-330h. Property seized as contraband. Procedure for persons claiming an interest in the property.12-330i. Record-keeping requirements and access. Deficiency assessment. Penalties. Assessment of tax when no return filed.12-330j. Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.12-330k. Hearings ordered by commissioner.12-330l. Application for hearing before commissioner.12-330m. Appeal.12-330n. Administration. Regulations.12-330o. Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen.12-330p. Overpayments and refunds.12-330q to 12-330dd. 12-330q to 12-330dd

Connecticut General Statutes/Title 12/Chapter 214a/Section 12-330q to 12-330dd

CGS § 12-330q to 12-330dd. 12-330q to 12-330dd

Reserved for future use.

PreviousCGS § 12-330p. Overpayments and refunds.

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